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March 15, 2026The Accounting Review

An Examination of the Relationship Between Interperiod Tax Allocation and Present-Value Depreciation.

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Authors

SMStephen L. MeyersUniversity of Wisconsin–Madison

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Implication

Analysis reveals a conflict between income taxes and asset valuation in accounting, suggesting techniques can coexist.

Key Points

  • To explore the conflict between interperiod tax allocation and present-value depreciation techniques in accounting.
  • Examined the relationship between income taxes and asset valuation techniques.
  • Discussed how interperiod tax allocation and present-value depreciation operate in accounting.
  • Analyzed current accounting practices related to income taxes and asset valuation.
  • Identified a significant debate regarding the treatment of income taxes in accounting.
  • Concluded that the benefits of present-value depreciation can be achieved under existing tax laws.

Cite This Study

Stephen L. Meyers (1973) studied this question.

synapsesocial.com/papers/69b606ea83145bc643d1d58ahttps://doi.org/10.2308/tar-4483400
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Also Consider

Synapse has enriched 5 closely related papers on similar clinical questions. Consider them for comparative context:

  1. 1The Interperiod Allocation of Corporate Income Taxes: A Proposal.1968
  2. 2Present Value Depreciation and Income Tax Allocation.1968
  3. 3INTER-PERIOD TAX ALLOCATION OR BASIS ADJUSTMENT?1963
  4. 4Reconciling Economic Depreciation with Tax Allocation.1974
  5. 5A PROBLEM IN EXPENSE RECOGNITION.1963